Results 101 to 110 of about 748,426 (297)
Firm‐Level Tournament Incentives and Social Decoupling: Evidence From the United States
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study investigates whether tournament‐based executive incentives exacerbate social decoupling. Using 4468 firm‐year observations from S&P 500 firms between 2010 and 2022, we find that stronger tournament incentives are associated with higher levels of social decoupling. This association is stronger in firms without ESG‐linked compensation,
Mohamed Khalifa +2 more
wiley +1 more source
The Impact of Private Equity Ownership on Corporate Tax Avoidance [PDF]
This study investigates whether private equity (PE) firms influence the tax practices of their portfolio firms. Prior research documents that PE firms create economic value in portfolio firms through effective governance, financial, and operational ...
Brad Badertscher +2 more
core
Walmart on Tax Day: How Taxpayers Subsidize America's Biggest Employer and Richest Family [PDF]
, 2014 "On tax day, when millions of American taxpayers and small businesses pay their fair share to support critical public services and the economy, they will also get stuck with a multi-billion dollar tax bill to cover the massive subsidies and tax breaks ...
core
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley +1 more source
Gusau Journal of Accounting and Finance, 2020 This study investigates the impact of firm specific attributes on corporate tax aggressiveness by listed manufacturing companies in Nigeria. Firm attributes in this study were measured by firm profitability, firm leverage, capital intensity, firm growth
Kayode Ishola Abdulkadir +2 more
doaj
Symbolic Versus Substantive ESG Practices: A Systematic Review and Integrative Framework
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT ESG reporting is widespread, but symbolic commitments do not always reflect substantive practices. This study conducts a systematic literature review of 62 empirical articles published between 2021 and 2025 to synthesize the main determinants and consequences of this disclosure–performance misalignment in ESG reporting (commonly referred to as
Cristina Alexandrina Ştefănescu +1 more
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Despite the growing emphasis on corporate sustainability, it remains unclear whether firms will align with common ESG standards. The Phillips–Sul convergence methodology, in combination with dynamic time‐warping clustering, was utilized to analyze the ESG trajectories of 430 S&P 500 firms from 2019 to 2024.
Abdullah Kürşat Merter +1 more
wiley +1 more source
Digital Disclosure Complexity and Tax Aggressiveness: Insights from U.S. XBRL Filings
Purpose – This study examines the relationship between corporate tax aggressiveness and the complexity of financial reporting using a structured, XBRL-based measure derived from machine-readable 10-K filings. While prior research has linked tax avoidance
Allam, A. +4 more
core +1 more source
COVID-19 and corporate tax avoidance: International evidence. [PDF]
Int Bus Rev, 2023 Athira A, Ramesh VK.
europepmc +1 more source
BUSINESS STRATEGY, ACCOUNTING CONSERVATISM, TAX AGGRESSIVENESS [PDF]
Different from literature studying the bi-variable relation between business strategy and accounting conservatism as well as tax aggressiveness, this research provides original ideas exploring the relation among business strategy and accounting ...
Yin Kuo, Chen
core +1 more source